1 On January 01, Sony issues five year bonds with a par value of $320,000 and 9% payments of semiannual interest. On the issue date, the annual market rate for these bonds is 8%, which implies a selling price of 104. (18 points) 1-1 Prepare the journal entry for the issuance of these bonds for cash on January 1. 1-2 What is the interest payment on June 30 1-3 Prepare the journal entry for the payment of interests on June 30